Tripura Sales Tax Act, 1976

The State of Tripura issued a 1992 memorandum requiring ONGC, GAIL and FCI to deduct 4% sales tax at source when paying vehicle suppliers who had hired the vehicles. The suppliers challenged the validity of sub‑rule (2) of Rule 3A of the Tripura Sales Tax Rules, claiming it was ultra vires the Tripura Sales Tax Act and…

The Tripura Goods Transport Association, a body of transporters, challenged the constitutional validity of several provisions of the Tripura Sales Tax Act, 1976 and its 1994 amendment rules that required transporters to maintain accounts, file Form XXIV and obtain a Certificate of Registration. The association argued t…

The appellant, a transport company, challenged Sections 42, 44 and the later inserted Section 46A of the Assam General Sales Tax Act, 1993, arguing that transporters are not dealers and thus outside the legislature's competence under Entry 54 of List II. The State contended that these provisions are ancillary measures …